18% GST on Temporary or Permanent Transfer or Permitting the Use or Enjoyment of IPR: CBIC [Read Notification]

The Central Board of Indirect Taxes and Customs (CBIC) notified that 18% GST on Temporary or permanent transfer or permitting the use or enjoyment of Intellectual Property Right ( IPR ). The Board empowered under sub-section (1), sub-section (3) and sub-section (4) of section 9, sub-section (1) of section 11, sub-section (5) of section 15, […]
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